Customs and Tax Alert Waybills for goods
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Customs and tax Alert
October 2020
Customs and Tax Alert
Waybills for goods
Important customs and tax law changes that may
impact your business
The purpose of the waybills for goods (“waybills”) is to provide Waybills for goods are completed in electronic form by suppliers
end-to-end traceability of goods in different categories are (for imports - by recipients) using the form in Appendix 1 to the
approved by the Order No. 1424 of Ministry of Finance from 26 Rules, through the “Virtual Warehouse” e-invoice data system
December 2019 ‘’Approving a list of goods requiring waybills for (“IDS”) module.
goods and the corresponding rules on how to complete
them”(Rules).
Waybills registration applies to cases of import of goods into the
territory of the Republic of Kazakhstan, export from the territory
of the Republic of Kazakhstan, sale and movement of goods in
cases established by the Rules
01Customs and tax Alert
October 2020
What you need to know duties lower than EAEU Integrated Customs Tariffs approved
1. Terms of introduction of waybills for goods in accordance with an international treaty to which
Kazakhstan is a party - from 1 July 2021;
In Orders No. 379 from 13 April 2020 and No. 615 from 19 June
goods imported into Kazakhstan from EAEU member
2020, the Ministry of Finance amended Order No. 1424 from 26
countries - from 1 March 2021;
December 2019 approving the goods requiring waybills and the
rules for completing them, setting a new deadline for the goods exported from Kazakhstan to EAEU member countries
introduction of waybills. - from 1 March 2021;
According to a State Revenue Committee press release on 9 goods that should be labelled in accordance with
September 2020, the waybill implementation date has been international agreements and Kazakhstan law - from 1 July
changed to: 2021;
1) 1 March 2021, for taxpayers performing export-import goods whose EAEU FEA CN code and whose name are
operations and selling excisable goods; included in a list of goods for which Kazakhstan, in
accordance with its WTO obligations, applies import customs
2) 1 May 2021, for taxpayers selling goods from the World
duties lower than EAEU integrated customs tariffs, approved
Trade Organisation (WTO) exclusion list for which
in accordance with an international treaty to which
electronic invoices have been issued via the "Virtual
Kazakhstan is a party, and for which electronic invoices are
Warehouse" IDS;
issued through the “Virtual Warehouse” IDS - from 1 May
3) 1 July 2021, for taxpayers selling goods from the WTO 2021.
exclusion list that are subject to labelling.
3. Waybills are completed when:
The pilot waybill registration project is due to be launched on 1
• moving excisable goods, selling goods from the WTO
November 2020 with administrative liability exemptions for
exemption list and excisable goods in Kazakhstan;
violations occurring during the pilot period.
• importing goods into Kazakhstan from other EAEU member
2. Goods for which waybills should be completed:
countries, except for imports by passenger vehicle;
biofuel, whose production and turnover is regulated by the
• exporting goods from the WTO exemption list and/or
Law dated 15 November 2010 On the State Regulation of the
Production and Turnover of Biofuels - from 1 January 2020; excisable goods and/or goods for which electronic invoices
are issued through the “Virtual Warehouse” IDS from
ethyl alcohol and/or alcohol products, whose production and Kazakhstan to non-EAEU countries;
turnover is regulated by the Law dated 16 July 1999 On the
• exporting goods from Kazakhstan to EAEU member
State Regulation of the Production and Turnover of Ethyl
countries, except for exports by passenger vehicle;
Alcohol and Alcoholic Products - from 1 March 2021;
• selling property that has been appropriated to the State;
specific petroleum products, whose production and turnover
is regulated by the Law dated 20 July 2011 On the State • selling products containing gold;
Regulation of the Production and Turnover of Specific
Petroleum Products - from 1 March 2021; • selling goods for which electronic invoices are issued
through the “Virtual Warehouse” IDS.
tobacco items, whose production and turnover is regulated
by the Law dated 12 June 2003 On the State Regulation of 4. Waybill completion deadlines
the Production and Turnover of Tobacco Items - from 1
March 2021; The deadlines for completing waybills are as follows:
goods whose Eurasian Economic Union Foreign Economic 1. when moving or selling goods in Kazakhstan:
Activity Commodity Nomenclature (EAEU FEA CN) code and by the moment the goods begin to be moved or the sale
name are included in a list of goods for which Kazakhstan, in of goods
accordance with its WTO obligations, applies import customs
02Customs and tax Alert
October 2020
2. when importing goods into Kazakhstan: ̶ for excisable goods - within five working days of the
waybill registration date, if they have not been
From non-EAEU countries:
confirmed or rejected by recipients;
by the moment the goods cleared through customs ̶ for other products - within 20 work days of the waybill
begin to be moved or the sale of goods; registration date, if they have not been confirmed or
From EAEU member countries: rejected by recipients.
before the Kazakhstan state border is crossed. 6. Waybill currency
Waybills are completed in tenge for goods transported within
3. when exporting goods from Kazakhstan to EAEU member
Kazakhstan and exported, except when they can be completed
countries and non-EAEU countries:
in a foreign currency:
by the moment the goods begin to be moved or the
for transactions to sell goods under production sharing
sale of goods.
agreements;
4. when selling products containing gold - monthly, by the 15th
day of the month following the month of sale. for transactions to sell goods for export subject to 0% VAT in
accordance with articles 386, 446 and 449 of the Tax Code;
5. Waybill registration, correction and revocation
for sales turnover taxable at 0% VAT, in accordance with
Waybills should be confirmed or rejected by the recipient within point 3 of article 393 of the Tax Code;
20 working days of their IDS registration date.
When goods are imported into Kazakhstan, waybills can be
Recipients are not required to confirm waybills when: completed in tenge or the invoice currency.
selling goods for export; 7. Administrative liability
selling fuel and lubricants used by airports to refuel aircraft The Administrative Violations Code stipulates liability for failing
belonging to foreign airlines operating international flights; to complete or provide a waybill for goods.
selling goods to a retail seller, except for excisable sales, Article 283-1. Failure to submit or the late submission of waybills;
sales to special economic zones either fully or partially incorrect name and quantity (volume) of goods in waybills, and
within the EAEU customs border; incorrect reference in waybills to personal identification
numbers-codes for petroleum products, tobacco items, ethyl
selling goods to an individual who is not an individual alcohol and alcoholic products, and biofuels.
entrepreneur;
1. A failure to submit or a late submission of waybills:
issuing waybills to recipients registered in regions of
Kazakhstan with no public telecommunications networks. entails a fine on individuals of 5, small businesses or non-profit
organisations of 10, on medium-sized businesses of 20, and on
Correcting waybills large businesses of 30 times the monthly calculation index.
Amendments and/or additions to a previously issued waybill 2. The action stipulated in part one of this article committed
that do not entail changing the supplier and/or recipient of repeatedly within a year after the imposition of an
goods, will involve cancelling the previously issued waybill. administrative penalty:
Revoking waybills entails a fine on individuals of 10, on small businesses or non-
profit organisations of 20, on medium-sized businesses of 40,
Waybills can be revoked without issuing a new one;
and on large businesses of 60 times the monthly calculation
Suppliers may cancel or revoke waybills recognised as index.
incomplete and/or including unreliable data (for imports –
recipients):
03Customs Alert
October 2020
3. An incorrect name and quantity (volume) of goods in waybills, turnover and movement of ethyl alcohol and/or alcoholic
and incorrect personal identification number-code for products without waybills:
petroleum products, tobacco items, ethyl alcohol and alcoholic
entail a fine on individuals of 20, on small businesses of 50, on
products, biofuels:
medium-sized enterprises of 100, and on large businesses of
entail a fine on individuals of 10, on small businesses or non- 200 times the monthly calculation index with the confiscation of
profit organisations of 20, on medium-sized businesses of 40, the ethyl alcohol and/or alcohol products, certain petroleum
and on large businesses of 50 times the monthly calculation products, tobacco items, biofuels that are the direct object of an
index. administrative offence and/or income or money received as a
result of the administrative violation.
4. The actions stipulated in part three of this article committed
repeatedly within a year of the imposition of an administrative 6. The actions stipulated in part five of this article committed
fine: repeatedly within a year of the imposition of an administrative
fine:
entail a fine on individuals of 20, on small businesses or non-
profit organisations of 40, on medium-sized businesses of 60, entail a fine on individuals of 40, on small businesses of 100, on
and on large businesses of 100 times the monthly calculation medium-sized businesses of 200, and on large businesses of 400
index. times the monthly calculation index, with the confiscation of the
ethyl alcohol and/or alcohol products, certain petroleum
5. A failure to complete a waybill, and the turnover of certain
products, tobacco items, biofuels that are the direct object of an
types of petroleum products, tobacco items, biofuels; the
administrative offence and/or income or money received as a
result of the administrative violation.
04Customs and tax Alert
October 2020
How Deloitte can help:
The Deloitte team can provide you with consulting services and project assistance in connection
with changes related to changes in accounting systems caused by legislative updates around the
implementation of waybills for goods.
We will be pleased to discuss any questions you may have related to the issues highlighted in this
alert. The contact details of our key tax and legal team members are provided below.
Contact us:
Andrey Zakharchuk Yeldos Syzdykov
Director
Partner
ysyzdykov@deloitte.kz
azakharchuk@deloitte.kz
Sholpan Dossymkhanova
Manager
sdossymkhanova@deloitte.kz
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